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Corporate Governance and Its Association with Audit Opinion: The Case of Greece

In: Advances in Longitudinal Data Methods in Applied Economic Research

Author

Listed:
  • Georgia Boskou

    (International Hellenic University)

  • Maria Tsipouridou

    (Aristotle University of Thessaloniki)

  • Charalambos Spathis

    (Aristotle University of Thessaloniki)

Abstract

This study assesses the impact of: (1) internal controls and audit compliance disclosures, (2) compliance with good corporate governance practices, and (3) the level of earnings management, on the type of audit opinion issued by the external auditor (unmodified opinion vs. unmodified with emphasis of matter paragraph), in a “comply-or-explain” corporate governance regime. This study also examines if these disclosures affect the number of issues identified in the emphasis of matter paragraph of an unmodified opinion. Data on disclosures were hand-collected from the annual reports of 341 companies listed on the Athens Stock Exchange, for the period 2014–2015. The results indicate that internal controls and corporate governance disclosures seem to have an impact on the type of audit opinion issued by the external auditor, as well as on the number of issues included in the unmodified opinion with emphasis of matter paragraph.

Suggested Citation

  • Georgia Boskou & Maria Tsipouridou & Charalambos Spathis, 2021. "Corporate Governance and Its Association with Audit Opinion: The Case of Greece," Springer Proceedings in Business and Economics, in: Nicholas Tsounis & Aspasia Vlachvei (ed.), Advances in Longitudinal Data Methods in Applied Economic Research, pages 357-378, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-63970-9_25
    DOI: 10.1007/978-3-030-63970-9_25
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